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Scottish Exchequer (Tax Records), Male servant tax - Volume 26 - Burghs (see 'More info' for burgh details), E326/5/26

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[Page] 103

Survey of the MALE SERVANTS TAX. in the Burgh of Wigton from
the 5th day of April 1797 to the 5th day of April 1798. By David Mcmillan Survr. [Surveyor].

Proof
1 Batchelor Male Servant at £1.5.0 above the duty is £1.5.0
1 Male Servant at £1.5.0 is £1.5.0
£2.10.0
Ten pr Cent [per cent] thereon is.... £0.5.0
Additional Ten pr Cent [per cent] thereon is £0.5.0
£3.0.0 Total

I David Mcmillan Survr. [Surveyor] aforesaid do hereby Certify that upon careful examination of the foregoing several
Rates and Duties I find they amount in whole to the sum of Three pounds Sterling; and that upon the
Eleventh day of January one thousand seven hundred & ninety eight years I delivered to Mr John Hawthorn
Writer in Wigton Collector of the said Duties for the Burgh aforesaid an exact Duplicate of the foregoing which
contained my oath that Requisitions or notices were delivered to or left for the several foregoing Persons
at their dwelling places of the dates foresaid and the Charges made out from their returns or
the best information I could obtain ~
David Mcmillan Surveyor

Scottish Exchequer (Tax Records), Male servant tax - Volume 26 - Burghs (see 'More info' for burgh details), E326/5/26

Volume 26 contains male servant tax rolls, 1797-1798, for each of the following burghs: Aberdeen, Arbroath, Annan, Ayr, Banff, Brechin, Cullen, Cupar, Dumbarton, Dumfries, Dunbar, Dundee, Dunfermline, Dyasrt, Edinburgh, Elgin, Forres, Glasgow, Inveraray, Irvine, Jedburgh, Kinghorn, Kirkcudbright, Kirkcaldy, Kirkwall, Montrose, North Berwick, Perth, Queensferry, St. Andrews, Stirling, Stranraer, Tain and Wigtown.

Scottish Exchequer (Tax Records)

The Scottish Exchequer, and subsequently the Court of Exchequer, were concerned with the accounting of collected taxes in Scotland. These taxes include the Carriage tax (1785-1798), Cart tax (1785-1798), Clock and watch tax (1797-1798), Dog tax (1797-1798), Farm horse tax (1797-1798), Servant tax (1777-1798), Hearth tax (1691-1695), Horse tax (1785-1798), Inhabited house tax (1778-1798), Land tax (1645-1831), Poll tax (1694-1698), Shop tax (1785-1789), Window tax (1748-1798). Following the Consolidating Acts (38 Geo. III cap. 40 and 41), the duties on windows, inhabited houses, male servants, carts, carriages and dogs were incorporated in Consolidated Schedules of Assessed Taxes (1798-1799).

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